Sales Tax Statutes and Regulations - Louisiana Department of ...

R.S. 47:301(14)(i)
as set forth in R.S. 47:301(14)(i)(ii)(bb)(XI)(fff) or
(ggg).
(ddd) If the home service provider’s reliance on
information provided by its customer is in good
faith, it shall be entitled to rely on the applicable
residential or business street address supplied by
the customer as the place of primary use unless
a taxing jurisdiction or the state has given the
home service provider a notice of determination
as set forth in R.S. 47:301(14)(i)(ii)(bb)(XI)(fff) or
(ggg).
(eee) If the home service provider’s reliance on
information provided by its customer regarding
the customer’s place of primary use is in good
faith, it shall not be liable for any additional taxes,
charges, or fees based on a different determination
of the place of primary use for taxes, charges,
or fees that are customarily passed on to the
customer as a separate itemized charge unless a
taxing jurisdiction or the state has given the home
service provider a notice of determination as set
forth in R.S. 47:301(14)(i)(ii)(bb)(XI)(fff) or (ggg).
(fff) A taxing jurisdiction, or the state on behalf of
any taxing jurisdiction or taxing jurisdictions
within the state, may determine that the address
used for purposes of determining the taxing jurisdictions
to which taxes, charges, or fees for mobile
telecommunications services are remitted does
not meet the definition of place of primary use and
give binding notice to the home service provider to
change the place of primary use on a prospective
basis from the date of notice of determination.
However, if the taxing jurisdiction making such
determination is not the state, such taxing jurisdiction
shall obtain the consent of all affected
taxing jurisdictions within the state and shall give
the customer an opportunity to demonstrate in
accordance with applicable state or local tax,
charge, or fee administrative procedures that the
address is the customer’s place of primary use
before giving such notice of determination.
(ggg) A taxing jurisdiction, or the state on behalf
of any taxing jurisdiction or taxing jurisdictions
within the state, may determine that the assignment
of a taxing jurisdiction by a home service
provider under R.S. 47:301(14)(i)(ii)(bb)(IV)(ddd)
does not reflect the correct taxing jurisdiction and
give binding notice to the home service provider to
change the assignment on a prospective basis
from the date of notice of determination. However,
if the taxing jurisdiction making the determination
is not the state, it must obtain the consent of
all affected taxing jurisdiction s within the state
and give the home service provider an opportunity
to demonstrate in accordance with applicable
state or local tax, charge, or fee administrative
procedures that the assignment reflects the correct
taxing jurisdiction before giving such notice
of determination.
(hhh) If a customer believes that an amount of tax
or assignment of place of primary use or taxing
jurisdiction included on a billing is erroneous,
before seeking any other remedy the customer
shall notify the home service provider in writing.
The customer shall include in this written notification
the street address for his place of primary
use, the account name and number for which the
customer seeks a correction of the tax assignment,
a description of the error asserted by the
customer, and any other information that the
home service provider reasonably requires to
process the request. Within sixty days of receiving
a notice under this Section, the home service
provider shall review its records and the electronic
database or enhanced zip code used to
determine the customer’s taxing jurisdiction. If
this review shows that the amount of tax, assignment
of place of primary use, or taxing jurisdiction
is in error, the home service provider shall
correct the error and refund or credit the amount
of tax erroneously collected from the customer for
a period of up to two years. If this review shows
that the amount of tax, assignment of place of
primary use, or taxing jurisdiction is correct, the
home service provider shall provide a written
explanation to the customer.
(iii) If the customer is dissatisfied with the response
of the home service provider under this
Section, the customer may seek a correction or
refund from the taxing jurisdiction affected.
(XII) “Prepaid telephone calling service” means
the right to exclusively purchase telecommunications
services that must be paid for in advance,
and that enable the origination of calls using an
access number, authorization code, or both,
whether manually or electronically dialed, if the
remaining amount of units of service that have
been prepaid is known by the provider of the
prepaid service on a continuous basis.
(XIII) “Reseller”
(aaa) Means a provider who purchases telecommunications
services from another telecommunications
service provider and then resells, uses as
a component part of, or integrates the purchased
26 August 2001